SHETRON LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS is the second round of litigation before the Tribunal. By Order No. 507/2004 dt. 1.3.2004, the Tribunal remanded back the matter to the original authority to re -adjudicate as under: -

(2.) THE learned advocate submits that it has already been settled by series of decisions that provisions of Section 27 of the Customs Act, 1962 is not applicable to refund of interest covered under Section 61(3) of the Customs Act. He relied upon the decisions as under: -